There isn't one. I estimated $145 after arb. If it's $146 million they can still sign one or two high-salaried players and fill the other spots with minimum salary guys.
It get's a little more complicated though. Last year they were over the luxury tax until they unloaded Victorino and Pence. Since they finished the season under the tax threshold Amaro has already said they'd be willing to exceed it this season if necessary. By getting under last season they avoided the two time offender rule and would only be subject to the first time rate.
"i really think we need to talk with Tampa Bay and see if we could package Ike (with Murphy and a Pill or Montero?) and get back Moore and maybe another one of their 8 current starters....that allows us then to deal Dickey and possibly even Niese to fill other needs"
You are assuming that deals for Dickey and/or Niese will happen and will get us all we now need (c, 2of and bp) and the 1B and 2b you are willing to deal. This is, IMO, too much to expect. You will create two holes and basically just trade 2 of our pitchers for another 2 pitchers. Your proposal, minus losing Dicey and Niese and gaining Moore and another pitcher, = Davis and Murphy for? Do you really expect to get a c and of or 2 of and replace Davis and Murphy?
"another of Cashen's mistakes as i recall was Jeff Reardon for Ellis Valentine"
We had other relievers and Valentine had one of the best outfield arms at the time and hit for a good avg with some power. He thought that Ellis could come back from his injuries. Some on here claim that hey would not think badly of Sandy, if say, he traded for a prospect who didn't pan out. Why blame Cashen then for a move he thought might have been good for the team?